Commissioner of
Customs, Kolkata which served as an Offence Report under CBLR, 2013. The
show cause notice dated 22.06.2017 was issued to the appellant ... alleged
violation of Regulation 11(d) of the CBLR, 2013, alleging that appellant has
failed to sensitise the importer regarding the obligations under the Customs
Customs Broker
Licensing Regulations, 2013 ('CBLR' for short); that the
Revenue has not brought on record anything as to the
prior knowledge ... which is covered under
Regulations 11 (d) and 11 (n) of the CBLR. He
accordingly prayed for sustaining the penalty.
4. Rebutting the contentions
Regulation 2(d) of the Customs Broker Licensing Regulations, 2018
(hereafter 'CBLR'). The appellant had filed the Bill of Entry for import
confiscation under Section 111 of the Customs Act. He
has violated the CBLR, 2018 and not met the obligations
under Regulation 10 , ibid
Customs Broker registered under the Customs Brokers
Licensing Regulations, 2013 (CBLR-2013). The appellant had filed a
Bill of Entry on behalf
been imposed on the proprietor;
that they have already faced proceedings under CBLR
2013; and finally that they rely upon plethora of
judgments holding that
authentic documents
data or information and have thus violated various provisions of CBLR,
2013. Penalty under Section 112 cannot be imposed for violation of
CBLR
